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2000 (2) TMI 744 - SUPREME COURTAdditional income - powers of High Court - Held that:- Appeal allowed. As no question of law was involved and that, therefore, the High Court had no jurisdiction to set aside the order of the Tribunal which was essentially a decision on fact. In any event High Court does not appear to have noticed that the assessing authority had relied on no material which indicated that the additional income had come from transactions that were liable to sales tax. It was merely a presumption on his part and that presumption could not rightly be drawn.
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